An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in entertainment production tax credit, further providing for heading of article, for scope of article, for definitions, for credit for qualified film production expenses, for film production tax credits, for carryover, carryback and assignment of credit, for determination of Pennsylvania production expenses, for limitations, for reissuance of film production tax credits, for film production tax credit districts, for penalty, for pass-through entity and for report to General Assembly.